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Remote area offset

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Zones |  Special remote zone

There are many parts of Australia that are so remote, so distant from the large well-serviced metropolises of our capital cities, that they are allowed particular tax breaks. In addition to some of the remote areas of the Australian interior, the zones generally fall to the north and west of mainland Australia and some of the western parts of Tasmania.

Primary producers who live in remote areas are also entitled to offsets: Find out more about the business of primary production in our Small Business section by clicking here.

The zones

zonemaptax

Zone A: Apart from areas offshore between the equator and Australian territorial limit, this also includes:
  • Macquarie Island
  • The Cocos (Keeling) Islands
  • Australian Antarctic Territory
  • Heard Island and the McDonald Islands
  • Norfolk Island and Lord Howe Island
  • Christmas Island, and
  • islands adjacent to the zone A coastline but excludes oil rigs located in that zone.

Zone B: Includes islands adjacent to zone B parts of the mainland and Tasmania, with special areas including:
  • King Island, and
  • Furneaux Group of islands.

Special remote zone:
  • Some places (but not islands) are eligible for a higher basic zone tax offset if, by the shortest practical land or sea route, they are more than 250km from the centre of an urban area (whether or not that urban area is within an eligible zone) with a 1981 census population of over 2,499. The 1981 census is used only if the taxpayer is not disadvantaged by it.

The zone offset is in addition to the dependant tax offsets.

Last reviewed 2/08/2012

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